KBK for 2021 (samples of filling out payment orders)

Amount of insurance premiums for 2018-2021

Starting from 2021, the procedure for calculating fixed contributions for individual entrepreneurs, lawyers, heads and members of peasant farms, etc. is changing. Article 430 of the Tax Code of the Russian Federation provides for the values ​​of fixed contributions that do not depend on the minimum wage, as in 2015-2017.
Contributions to the Pension Fund for income exceeding RUB 300,000. will be calculated as 1% of the excess amount, but not more than the maximum permissible value.

Fixed individual entrepreneur contributions for 2018-2021

Deadline for payment of “pension” contributions on income exceeding RUB 300,000. starting with reporting for 2021, you must pay no later than July 1 of the following year for the reporting year.

So for 2021, insurance contributions to the Pension Fund for the excess amount must be paid no later than July 2, 2021 (since July 1, 2018 is a day off).

Insurance premiums for the heads of peasant farms and their members are also fixed and correspond to the minimum amount of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund.

The amount of fixed contributions in general for peasant farms for 2018-2021

KBC insurance premiums for accidents and occupational diseases

In connection with the continuation of the administration of insurance premiums for the prevention of accidents and illnesses in the Social Insurance Fund, enterprises use the CBC, which is valid until 2021. For contributions and sanctions accrued in case of violation of payment deadlines, codes with different indicators in 14 and 15 characters have been established. In these indicators, when filling out instructions, the most common confusion is when paying a fine or penalty.

The BCC for transferring contributions is the same for all types of enterprises, regardless of the chosen taxation system. Payers are organizations and individual entrepreneurs with employees.

Fixed insurance premiums for individual entrepreneurs in 2021

To calculate fixed payments for an individual entrepreneur in 2021, a minimum wage of 7,500 rubles is applied. per month.

Thus, the cost of an insurance year in a fixed amount for compulsory health insurance is 4590.00 rubles. (minimum wage x 5.1% x 12). Insurance premiums for the FFOMS must be paid before January 9, 2021 (December 31, 2021 is a day off).

Please note that insurance contributions to the Federal Compulsory Compulsory Medical Insurance Fund (FFOMS) are administered by the Tax Service from January 1, 2017. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the FFOMS 18210202103081013160.

Penalties on insurance premiums: KBK in 2017

In connection with the transfer of administrative powers for insurance payments to the tax service, the codes for transferring penalties will also change. The Federal Tax Service will independently conduct inspections and charge penalties on insurance premiums, the BCC for 2017 for which is also not yet known.

The budget classification code for penalties and fines also consists of 20 values. Each digit belongs to a specific category.

Each group of numerical values ​​carries certain data about the purpose of the payment and the budgetary organization to which it must be transferred. If you provide incorrect information, there is a possibility that funds will not be received for the intended purpose, which means that the fine or arrears will not be repaid. The categories 14, 15, 16 and 17 are responsible for penalties and fines in the KBK.

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Insurance contributions in a fixed amount for 2021 for compulsory pension insurance.

Until January 9, 2021 (December 31, 2021 is a day off), individual entrepreneurs and heads of peasant farms and members of peasant farms must pay fixed insurance premiums in the amount of 23,400 rubles. (RUB 7,500 *26% *12 months).

Please note that insurance contributions to the Pension Fund of Russia are administered by the Tax Service from January 1, 2017. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the Pension Fund of Russia 18210202140061110160.

Those individual entrepreneurs who received income in 2021 above 300,000 rubles. must pay additional fixed insurance premiums to the Federal Tax Service in the amount of 1% of revenue, but not more than 187,200 rubles. taking into account a fixed payment payable until December 31, 2021 (RUB 23,400). Such payment must be paid to the Federal Tax Service no later than July 2, 2021. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the Pension Fund of Russia 18210202140061110160.

Which BCC to indicate in the payment in 2016-2017

The BCC, which should be indicated when filling out the details for the transfer of insurance payments, depends on the formula by which it was calculated:

• if formula 1 was used for the calculation, then the BCC will be as follows: 392 1 0200 160;
• for formula 2 - 392 1 0200 160.

Such BCCs were in effect when the financial contribution was paid to the Pension Fund, i.e. until 01/01/2017. For contributions to compulsory health insurance until January 1, 2017, BCC 394 1 0211 160 was used.

When transferring financial statements to the Federal Tax Service after 01/01/2017, you should remember to enter the following BCCs into payments:

• According to formula 1: 182 1 0200 160 - if payment is made for the period until 2021;
• 182 1 0210 160 - if payment is made for the period starting from 2017.

NOTE! This BCC at the beginning of March 2021 corresponds to the BCC for fixed contributions calculated according to formula 1 for the same period. The fact is that in the latest edition (dated December 29, 2016) the order of the Ministry of Finance “On approval of the Instructions...” dated July 1, 2013 No. 65n KBK 182 1 0210 160 is missing, although logically it should have corresponded to fixed contributions calculated from income, exceeding RUB 300,000 for periods after 01/01/2017.

• Compulsory medical insurance contributions: 182 1 0211 160 - for the period until 2021;
• 182 1 0213 160 - for the period from 2021.

***

The transfer of insurance premiums to the tax authorities entailed a change in the details necessary for correct payment. In this case, the choice of the BCC value depends on the amount of income received or imputed.

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From April 23, new BCCs for individual entrepreneur contributions are in effect

The fixed payment is calculated using the formula:

(Income of individual entrepreneurs - 300,000 rubles)* 1%.

Those. if in 2021 the income of an individual entrepreneur is 10,000,000 rubles, then the amount of the fixed payment to the Pension Fund will be 97,000 rubles. ((10,000,000 - 300,000)*1%). The total amount of fiduciary insurance contributions to the Pension Fund for 2021 for this individual entrepreneur will be 120,400 rubles. (23400 +97 000).

If the income of an individual entrepreneur for 2021 is 19,020,000 rubles. and more, then the amount of fixed insurance contributions to the Pension Fund for 2021 will be 187,200 rubles. ((19,020,000 -300,000)*1%)), which the individual entrepreneur must pay before January 9, 2018 (December 31, 2021 is a day off) in the amount of 23,400 rubles. and until July 2, 2021 in the amount of RUB 163,800.

We recommend that individual entrepreneurs in Uroshchenka pay fixed insurance premiums for 2021 to the Federal Tax Service by December 31, 2021. In this case, the taxes paid can be reduced to 100% or the contributions can be taken into account in expenses.

The amount of insurance premiums for the billing period is determined in proportion to the number of calendar months, starting from the month of beginning (completion) of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

The procedure for making insurance contributions for individual entrepreneurs

The deadlines for submission remain the same. For 2021, they can be transferred until December 31, 2021 for established amounts, and until April 1, 2021 for income exceeding the established limit.

Due to another increase in the minimum wage (the current value is 7,500 rubles), contributions for compulsory health insurance and compulsory medical insurance have changed to 4,590 and 23,400 rubles. respectively. Above the income limit you will have to pay 1%, but not more than RUB 163,800. You can calculate your contributions here.

For all accruals, you must use your own KBK approved by the Ministry of Finance. Individual entrepreneurs send a fixed payment in 2021 according to the same principle as in future, only this time to the Federal Tax Service.

FOR 2021

New BCCs for insurance premiums in 2021

Order of the Ministry of Finance of Russia No. 230n dated December 7, 2021, amends the Instructions on the procedure for applying the budget classification of the Russian Federation (approved by Order of the Ministry of Finance No. 65n dated July 1, 2013). This order introduces new BCCs for the transfer of insurance premiums in 2017.

Attention! From 2021, the Federal Tax Service of Russia will be in charge of paying and calculating insurance contributions for pension, medical, and social insurance (contributions for injuries are not included in this category). This means that from 01/01/2017, insurance premiums (with the exception of transfers “for injuries”) must be paid to the Federal Tax Service, and not, as before, to funds.

It follows from this that new BCCs will begin not with the number 392, as before, but with 182.

The BCC for the payment of contributions “for injuries” has not changed - 393 1 0200 160

As before, in 2021, contributions “for injuries” must be transferred to the Social Insurance Fund.

The codes have also changed not only for insurance premiums, but also for penalties and fines. New BCCs have been introduced for employee benefits, as well as fixed contributions paid in 2021 by individual entrepreneurs “for themselves.”

In addition, by order of the Ministry of Finance, special codes were approved for the payment of contributions in 2021 for the billing periods of the previous year. According to the KBK, it is necessary to pay contributions for December 2021 already in January 2021 (January 2021 is the deadline for paying contributions for December 2021).

The main innovations of Order No. 230n of the Ministry of Finance of Russia dated December 7, 2016 are summarized in three tables. All new BCCs required to pay insurance premiums in 2021, as well as fines and penalties for them, are presented in the BCC handbook for 2021.

New BCCs for insurance premiums for employees in 2021

New BCCs for payment of pension contributions in 2021 at an additional rate

New BCCs for insurance premiums in 2021 for personal insurance of individual entrepreneurs

Author of the article: Burenin Viktor

Author of a series of articles devoted to optimization of taxation and submission of tax reports under the simplified tax system, administrator and consultant of the website usn-rf.ru on these issues.
Developer of an online service for automatic generation of tax returns under the simplified tax system. Read more…

Insurance premiums in 2021 for individual entrepreneurs on the simplified tax system without employees

Under the simplified system, the individual entrepreneur will be required to pay the ESSS and the tax itself, which is applied in the simplified system. This is 6% of income and should not be confused with net income. That is, if an individual entrepreneur acquired an income of 800,000 rubles , then he owes the state 48,000 rubles . Therefore, under the simplified tax system , payments are as follows (again, based on an income of 800,000 rubles) :

1. ESSS 27,990 rubles;
2. Additional 1% – 5000 rubles
3. simplified tax system – 48,000 rubles.

Total: 80,990 rubles.

KBK insurance premiums to the FFOMS in 2021 for individual entrepreneurs for themselves

All of the above criteria for calculating amounts to be paid are still somewhat approximate. According to the latest news from the Ministry of Labor, it is planned to increase the size of the ESS . Perhaps the calculation formula itself will change, but exact data will be published only in December 2021.

With the introduction of the ESSS, there will be no need to separately pay insurance premiums for the medical part, because they will be included in the fee itself. The same will apply to the KBK - a single code will be created corresponding to the purpose of the ESSC . This code is currently not approved. The insurance premium for the medical part of the single fee will be 5.1%.

Insurance premiums in 2021 rates table for individual entrepreneurs

Below is information for calculating contributions next year in the table (according to the Tax Code)

The table shows that the general tariffs are similar to what they are now, 30% in total . However, by 2021 changes may occur. For the ONS, the figure of 20% has been retained for preferential activities.

KBK insurance premiums to the Pension Fund in 2021 for individual entrepreneurs for employees

As now, the entrepreneur’s obligation will be to pay not only personal payments, but also for employees with whom there are contractual relations (labor or civil law). At the same time, the rates for employees are similar to the rates for yourself. In addition to this, he also pays two other fees:

1. In case of maternity and temporary disability;
2. Insurance against accidents and occupational diseases.

In the first case, the contribution is 2.9% of the total amount of payments, and in the second it can be up to 8.5%, depending on the harmfulness coefficient.

Employee reports must be submitted no later than the month following the reporting quarter. In addition, information about employee experience is still accepted by the Pension Fund until March 1 . In order to reimburse sick leave or maternity leave, the individual entrepreneur also applies to the Social Insurance Fund.

We must not forget about the relatively new reporting - SZV-M, it is submitted every month before the 15th to the Pension Fund.

The Federal Tax Service will be able to double-check the data on deductions that were made in the last 3 years and, if arrears are identified, oblige the underpaid to be paid. In addition, entrepreneurs are subject to on-site inspections if violations are detected.

The transfer of powers over fees for business activities to the tax office, according to the Government, will lead to an increase in the level of responsibility of businessmen. The funds are not so strict, control and supervisory functions are not their path. But the Federal Tax Service, on the contrary, has all the necessary powers to identify malicious defaulters and hold them accountable.

The new measures are quite drastic in nature, and therefore entrepreneurs should familiarize themselves with all the nuances in advance in order to avoid violations and fines.